1. Abstract
Awqaf is an important economic sector. Its importance is gleaned from the massive assets it controls, its substantial social expenditure, the large number of people it employs, and its significant contribution to the economy which adds between 10 to 14 per cent to the GDP of some countries.1 With such a significant economic output, and growth in the number, size and diversity of organisations entrusted with awqaf properties, awqaf as a faith-based charitable institution has generated interest beyond philanthropists and Shariah scholars, and the sector is no longer seen as exclusively religious. With a broader business focus, it became clear that the sector is in fact an industry and is being subjected to increased scrutiny by governments and regulatory authorities.
The size of the sector and its growing economic importance qualify it for serious attention by legislators and standards setters of the Islamic financial industry. In order to rejuvenate the institution of waqf and reverse the trend of neglect and to enhance its role in social and economic development, a number of issues must be addressed: How should the regulatory framework operate? Would the regulations help or hinder the development of awqaf and the creation of new waqfs? Is uniformity needed? And how will this help? What is an ideal model for corporate governance? Is that model workable within the parameters imposed by other features of the business and political environment? What about sustainability and profitability and shouldn’t awqaf be profitable in order to be sustainable? Do we see a conflict between awqaf as a not-for profit sector and the pursuit of growth and profitability? Is it acceptable to combine awqaf and business? Is this ethical, and how would it affect stakeholders?
The awqaf sector and its management often remain not well understood. While a full answer to these questions is beyond the scope of this paper, there are a number of issues that appear important for our concern. The paper will focus on issues that are relevant for the integration of awqaf into the mainstream of the Islamic financial industry. It will also address matters that are of concern to regulatory authorities, awqaf foundations and to all awqaf stakeholders. .KDQ)DKLPo,QWHJUDWLQJIDLWKEDVHGLQVWLWXWLRQV =DNDWDQG$ZTDI LQSRYHUW\UHGXFWLRQVWUDWHJLHVp,VODPLF5HVHDUFKDQG7UDLQLQJ ,QVWLWXWH ,57,,'% 36HHDOVRQHZVUHOHDVHE\-RKQ+RSNLQV8QLYHUVLW\o1RQSURILWFRQWULEXWLRQWR*'3HQRUPRXVpKWWS ZZZ MKXHGXQHZVKRPHVHSJGSKWPO
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2. Introduction
The institution of waqf is a sunna established by the Prophet (pbuh) that became the base upon which the Islamic socio-economic development model was built. As a feature of the Islamic civilisation, the history of awqaf is rich with impressive achievements in the field of social services ranging from education to healthcare and to non-medical welfare. Awqaf served the poor in particular and society in general. Awqaf also contributed to the protection of the environment and the preservation of the flora and fauna. Mosques and shrines, major hospitals and universities, libraries and museums, animal shelters and sanctuaries were established as waqf. However, despite these achievements, the history of awqaf is rife with turbulent events. For centuries, governments considered awqaf as public property and part of the national wealth and exercised different degrees of control over this institution. The control by governments had several negative impacts on the waqf system that led not only to much less new awqaf being established, but also to the expropriation of large areas of awqaf land.2 In addition, financial chicanery and the corruption of some waqf managers (mutawallis/ nazirs) has led to the loss and deterioration of properties that left many undeveloped or in a state of disrepair and the latent wealth of awqaf continues to be largely untapped.
Awqaf in many Muslim countries today has not fulfilled its purpose as a driver of economic growth. One of the major impediments to growth is the lack of proper legal environment. Legislative reforms and the implementation of a modernised Shariah-based model and a governance framework are needed to remove obstacles that hinder the development of awqaf and generate productive growth for the country.
3. The third sector
Awqaf (singular, waqf ) is an Arabic word meaning assets that are donated, bequeathed, or purchased for the purpose of being held in perpetual trust as ongoing charity (sadaka jariya), or for a cause that Islam regards as socially beneficial.3 This condition of perpetuity has led over the years to a considerable accumulation of societal wealth that played an important role in improving the lot of the Muslim community. As a reflection of its increasing contribution to the economy, awqaf as a non-profit institution has come to be known as the third sector, as distinct from the government sector also known as the first sector, and the private sector sometimes called the second sector.4
Awqaf organisations are Islamic not-for-profit entities with a wide diversity of structures and purposes. Their operations dovetail into all sectors of the economy and include a wide range of industries including real estate, education, healthcare, social services and recreation. They undertake a broad range of social, cultural and economic activities. They play a significant role especially in areas where public services are insufficient and where the private sector does not find it profitable to invest.
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Awqaf organizations are not part of government although many perform a public service. They ease the pressure on the public purse and can stimulate the economy in times of economic downturn. Being an awqaf foundation does not necessarily mean being small. A considerable number of them are large-scale organisations with cross-border operations, controlling substantial assets, and employing significant number of people.
4. Legal status and ownership of awqaf
The concept of ownership in awqaf can be quite complex and somewhat confused. There are differences among the four schools of Islamic jurisprudence (mazhabs) on who owns the waqf assets. The Shafeis, argue that ownership of awqaf belongs to God and what appears to be human ownership is in fact a matter of trusteeship. The Hanafis and Hanbalis view that the waqf belongs to the beneficiaries although their ownership is not complete in the sense that they ‘own’ only the benefit or usufruct of the property but cannot dispose of it or use it in any way different from what was decreed by the waqif (founder of the waqf ). Maliki jurists are of the view that a waqf remains in the ownership of the waqif and is inherited by his/her legal heirs.5 Thus the Malikis do not insist on the perpetuity of the waqf like the Shafeis, Hanafis and Hanbalis. Ibn Arafa, a Maliki scholar defines perpetuity “as long as the property lasts” to include such perishable assets as orchards, livestock, items of furniture and mobile assets.6
In Shia Islam, the Ja’fari school, also known as “Imami Shi’ites” and “Twelver Shi’ites” which comprises the overwhelming majority of Shi’ites today, has similar views as the Shafeis in respect of the ownership of awqaf, upholding the general rule of “alienating the asset and expending the usufruct”. However, the Ja’fari school uses ‘aql’ “intellect” instead of ‘qiyas’ (deductive analogy) in the Sunni schools, which gives Shi’ite jurists more flexibility when establishing Islamic laws.
The term “waqf” implies a distinct legal entity that usually has an indefinite life span. The fact that a waqf outlives the waqif, the mutawalli and the beneficiary, it has a separate and independent personality “thimmah” of its own. This is akin to the concept of the continuing legal entity which was developed in the west over the last three centuries. The waqf, however, differs from the corporate entity by virtue of its moral responsibility. While there is general agreement on the legal status of a corporation, there is no such agreement about its moral status. Corporations do not have a body or a soul; people act on their behalf, and may not be held personally responsible for actions on behalf of a corporation. On the other hand, in an awqaf organization, a more holistic integration of all stakeholders and a strong ethical doctrine of “personal supervision” guide people’s behavior. The waqf is perceived as a sacred trust and there is no separation between its legality and morality. While a corporate entity can dispose of its assets and can be imminently terminated by its shareholders, the waqf is protected by a series of Shariah rulings which ensure its irrevocability, alienability and perpetuity. Even if the original purpose of the waqf ceases to exist, the benefit can be assigned to another charitable purpose and the property remains in the domain of the waqf.
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The dispute among jurists on the principle of perpetuity versus temporality of the waqf is mainly a matter of ijtihad [legal interpretation] and is incidental to the noble objective of ‘birr’ (donating for a benevolent purpose). There are, however, mechanisms by which some perishable or short-lived assets can be held in perpetuity. For example, biological assets such as farm animals, crops and orchards are self-generating and regenerating assets. There are also methods by which inanimate assets can be renewed or replaced by proper provisioning. According to Sheikh Zarqa “everything in waqf is subject to ijtihad and there is no single ruling in it that gained unanimity except that the waqf purpose must be benevolent (birr)”.7
5. Family awqaf
Some of the earliest awqaf were founded for the benefit of the poor members of the family.8 Later on, family waqfs (waqf ahli) were established for mundane reasons such as to protect a property from falling into the wrong hands or to reduce its exposure to risks such as confiscation by the state or claims by intransigent creditors and rapacious predators.9 The waqf was also used as an instrument to protect the property from the owners themselves in matters arising – in some cases - from their personal affairs. As a waqf, the property is inalienable and therefore cannot be sold or pledged as collateral. From a legal point of view, the beneficiaries of the family waqf are family members who are regarded as ‘objects’ having only a ‘contingent’ interest in relation to the waqf property.
The family waqf lost its innocence in the early 16th century as many family awqaf were created as testamentary trusts, arising upon the death of the founder. Some of these waqfs were designed to circumvent Islamic inheritance rules, by favouring the sons and depriving the daughters or disentitling them upon marriage, or by distributing equally between males and females in a way that would be prohibited under the Islamic laws of inheritance.10 These testaments had a particularly negative impact on the family unity and cast a shadow over the waqf’s utility as a family wealth management tool, as they gave rise to disputes that brought them under heavy attack in several Muslim countries. Some countries enacted laws that dissolved existing family awqaf and prevented establishing new ones as happened in Egypt, Syria and Lebanon where family awqaf properties were quarantined as inherited assets and then liquidated and/or distributed to the beneficiaries according to Shariah inheritance rules or the intestacy laws of the country.11
The dissolution of family awqaf in some countries is attributed to many factors including the exponential increase in the number of beneficiaries after few generations to the point where the benefit accruing to an individual becomes insignificant; breakdown of the =DUTD6KHLNK0XVWDIDo$KNDP$O:DTIp8QLYHUVLW\RI'DPDVFXV3UHVV 3 7KHFUHDWLRQRIIDPLO\ZDTIVZDVHQFRXUDJHGE\WKH3URSKHW SEXK LQPDQ\KDGLWKV)RUH[DPSOHVRIIDPLO\ZDTIVE\WKHFRPSDQLRQV RIWKH3URSKHW SEXK VHH$O.KDVVDIo$KNDP$O$ZTDIpS &L]DNFD0 o$ZTDILQKLVWRU\DQGLWVLPSOLFDWLRQIRUPRGHUQ,VODPLFHFRQRPLHVp,VODPLFHFRQRPLFVWXGLHV9RO3 :\QHQ7KRPDV6XSUDQRWH DW 11 (J\SWLDQ/DZ1R6HSWHPEHU DPHQGLQJH[LVWLQJ/DZRI:DTI$UWLFOH 6\ULDQ/HJLVODWLYH'HFUHH1R DPHQGHGE\/HJ'HFUHH1R RI1RY /HEDQHVH/DZRI'KXUUL:DTI0DUFK $UWLFOH
relationships among family members; disputes arising between the beneficiaries and the
mutawallis; and the conflicts of interest arising from mutawallis who are also beneficiaries of
the waqf they control, and consider their role as a right that can be passed on to heirs as part of their estate.
6. Regulating awqaf – historical perspective
Throughout Islamic history, governments considered awqaf as a national resource and tried to bring it under state control. The first attempt by the state to control awqaf took place in Egypt during the period of Mamluk rulers (1250-1517). This was strongly objected to by Muslim scholars that it was quickly withdrawn. The change came with the Ottomans (1281-1918) who in the early nineteenth century enacted laws for awqaf and established a special ministry to oversee awqaf affairs. The most important of these laws was the waqf law of 1863 which regulated the registration, control and management of waqf properties. This law came as a sweeping reform to the prevailing chaos and rogue behaviour of some mutawallis in managing awqaf.
During the first half of the twentieth century many Muslim countries issued awqaf laws which were based on the Ottoman laws; and by the second half of the twentieth century, most Arab and Muslim countries had gained their independence and enacted new laws that put awqaf under government control.12 They established ministries and directorates as government agencies to manage awqaf as a public sector instrumentality. Thus awqaf fell into the hands of the state which covered its administrative expenses from the general budget which gave the government the right of control. However, the degree of control varied from one country to another.13
In Egypt, awqaf land accounted for one quarter of the agricultural area of the country when Mohammad Ali Pasha (1805-1848), in the process of building the modern state brought awqaf under state control.14 The state’s control of awqaf land continued until Nasser in 1952 nationalised them as part of the policy of land reform. Large areas of awqaf land were also nationalised in Algeria, Syria, Tunisia, Turkey and Palestine. The nationalisation of awqaf land and the transfer of responsibility from private mutawallis to ministries of awqaf meant the demise of the independent identity of the waqf institution and endorsed the waqf as an instrument of government policy.15
The government’s control of awqaf has led to a significant decline of the sector to the point where awqaf’s role as a welfare mechanism was reduced to the point that it became a burden on the public purse. In recent years, many Muslim countries embarked on reforming the administration of awqaf by separating the custody function from awqaf asset $ZTDIODZVZHUHHQDFWHGLQ(J\SWDQG-RUGDQLQ /HEDQRQLQ 7XQLVLDLQ ,UDTLQ ,QGLDLQ 0DOD\VLDLQ 3DNLVWDQLQ /DQH-DQ(ULNDQG5HGLVVL+DPDGL p5HOLJLRQDQG3ROLWLFV ,VODPDQG0XVOLP&LYLOLVDWLRQp6HFRQGHGLWLRQ$VKJDWH3XEOLVKLQJ&R3 .DKI0RQ]HU o7KHUROHRIZDTILQLPSURYLQJWKH8PPDKZHOIDUHp3 ,ELG3
management by establishing separate entities to develop and manage awqaf properties. They recognised that the waqf has a separate personality ‘thimmah’ and that awqaf funds are not to be commingled with public funds. Egypt in 1971 established the “Egyptian Awqaf Authority” to take over the management of awqaf properties from the Ministry of Awqaf. In Sudan, the “Federal Corporation of Awqaf” was established in 1987. Kuwait in 1993, founded “Awqaf Public Foundation”. In Jordan, the Ministry of Awqaf, Islamic Affairs and Holy Places established “Awqaf Properties Investment Corporation”. In Malaysia, at the federal level, the Prime Minister’s Department in March 2004 established the Department for Awqaf, Zakat and Hajj (JAWHAR) to coordinate the activities of the states’ religious councils in matters relating to awqaf development. The latest is the establishment of “Qatar Awqaf Authority” in 2007 to take over the activities of the former Awqaf Department at Ministry of Awqaf and Islamic Affairs.
In Iran, the ‘Waqf and Charity Organisation’ (WCO) was established in 1984 as the official body under the Ministry of Culture and Islamic Guidance to oversee, promote, manage and carry out activities and projects that are founded as awqaf. The investment and operating arm of WCO is Iran’s Endowment Fund (IEF), whose objectives are to develop, revive, expand, reconstruct and rehabilitate awqaf properties, and provide social assistance as directed by the Waqf and Charity Organisation.16
In non-Muslim countries, Muslim communities administer their awqaf properties in accordance with the trust and foundations laws of the country. Many of these laws were inspired from the Islamic waqf system. Muslim communities in these countries establish their awqaf foundations as non-profit organisations that hold titles to waqf properties.
7. Custody and management of awqaf
In principle, the waqif through a deed determines the objectives of the waqf and its management and succession processes. The waqf manager or trustee (mutawalli/nazir) holds the title of the waqf property, exercises legal control and is bound by fiduciary responsibility and moral obligation to protect and administer the waqf for the benefit of the beneficiaries in accordance with the terms of the waqf deed. Mutawallis are expected to comply with both the letter and spirit of the waqf condition. The importance of the conditions of the waqif is indicated by the often quoted maxim: “The conditions of the waqif have the same legal weight as the edicts of the legislator”. However, some flexibility is afforded through the differences of the schools of jurisprudence. Abu Hanifah, for example, allows changing the conditions of the
waqif if there is an overriding public benefit (maslaha amma), or when the beneficiaries or the
purpose of the waqf come to an end.17
The authority of mutawallis to act and make decisions on behalf of the waqf carries an immense responsibility and their duties are wider and more onerous than they were assumed .LODQL$PMDGo$QRYHUYLHZRQ$ZTDIDQGWKH:DTIODZVLQWKH,VODPLF5HSXEOLFRI,UDQp ,Q$UDELF 3XEOLVKHGE\m:DTIDQG&KDULW\
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to be. As trustees, mutawallis have the primary responsibility for prudent management of assets in their custody. As such, mutawallis are expected to have a certain level of business skills and investment knowledge to support their role in monitoring the safety and performance of assets under their control. However, because of the nature of awqaf, its religious message and social application, it seems logical that those who are entrusted with the custody and management of awqaf properties are more religiously conscious and therefore employ their faith when managing. But the operating environment is rapidly changing and as a consequence the role of the mutawallis is also changing. Mutawallis are not only required to act in good faith for the best outcomes for the waqf, but also to be seen acting diligently and ethically, and build trust among those they deal with. Due to the unscrupulous behaviour of some mutawallis awqaf had lost much of the respect and trust of the community. Mutawallis have to overcome image problems. They need to develop behavioural characteristics and bring awqaf management into line with community expectation, in order to change the traditional image as persons who insular, ignorant, sceptical and as much a business risk as being concerned only with the social aspects of the waqf. Mutawallis have the responsibility to safeguard and grow assets in their custody and produce returns rendering it harder to act solely on their beliefs.
8. Enabling legal environment
One of the major impediments for the development and growth of awqaf is the lack of constructive legal and regulatory environment. Without a good sustainable environment, it is difficult to develop an industry. Awqaf is an economic sector built on voluntary contribution of assets and on mostly voluntary contribution of services. Therefore, the regulatory environment should foster public confidence in the waqf, encourage donors, and promote ethical and proactive behaviour of employees, volunteers and mutawallis. Donors usually are generous and feel more comfortable with organisations whose operations are governed by clear and applicable standards of accountability and transparency. Also, financiers are more willing to provide capital for projects of organisations that adopt best practices of corporate governance.18
Unlike commercial corporations, the services delivered by awqaf may often be intangible and difficult to measure. Companies have clear delineations about shareholders, with all reporting geared towards profits. The position is not so simple for awqaf organisations. Regulated mainly by Shariah and restricted by waqif conditions, many awqaf foundations consider regulatory and compliance issues of corporate governance as costly and unnecessary administrative burdens. Unlike commercial corporations, staff in an awqaf foundation is comprised of low-paid professionals or volunteers who have chosen to work in awqaf for less tangible rewards. Their loyalty is more to the cause of the waqf than to the organisational entity. They are mainly concerned with the social aspects and pay little attention to financial efficiency or accountability. They claim that by legislating what is effectively an issue of faith, the very fabric of awqaf will be undermined.
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Strategy formulation in an awqaf foundation can be subject to a unique and complex set of influences. What is deemed to be appropriate strategy will be conditioned by concern not to violate the conditions of the waqif, the wishes of the donors and the legal environment. The concerns of non-beneficiary stakeholders should also form part of awqaf foundations’ responsibilities and as such mutawallis should have the duty to act in the interest of the entire community. These days no organisation is immune to public scrutiny, not even a shelter or an orphanage that does not have a blemish to its name. Therefore the impact of awqaf’s performance on the community must be positive and the organisation must be seen to be operating in compliance with community standards and expectations.
The major challenge faced by awqaf is ensuring that the massive treasure of awqaf is preserved, developed, continues to grow and contribute to the social and economic development of the Ummah. This can be met only by creating an enabling legal environment – one that creates a level playing field for awqaf managers and causes them to be transparent and accountable and enables them to strengthen their operational undertakings in order to fulfill their obligations to donors, beneficiaries and all other stakeholders.
9. Flexible and efficient awqaf law
Awqaf is a global sector and many awqaf organisations have international presence acting as trustees and custodians (mutawallis) of a plethora of assets, cash flows and cross-border investments, operating across multiple jurisdictions with different legal systems, regulatory requirements and cultural norms. It is not rare to find a waqf property in one country and the beneficiaries in another while the waqf organizational entity is based in a third country.19 Thus, a waqf may fall under different jurisdictions depending upon the type of connection to the jurisdiction: the connection of the awqaf organisation to the jurisdiction, i.e., where the foundation was establish; the connection of the waqf asset to the jurisdiction, i.e., where the asset is located; and the connection of the beneficiaries to the jurisdiction, i.e. where the beneficiaries reside.
In a globalised environment, a waqf has a much broader exposure than it does domestically. The same waqf may be subject to different laws depending upon the type and degree of connection to the jurisdiction. Awqaf are regulated by the country’s local awqaf law, if there is one, or are subject to laws which are designed for other sectors. In general, the existing awqaf laws are not written to operational requirements. They mainly define the rules of overseeing the waqf and the relationships among stakeholders, but fall short of addressing the developmental needs of the sector. On the other hand, regulating awqaf by applying other laws puts the sector at a disadvantage inasmuch as the sector’s specific requirements may not be served by such laws. The harmonisation of awqaf laws across national boundaries is essential for the development and growth of the sector. What is needed is a unified awqaf law that applies across countries. However, there is no unanimous agreement on developing awqaf laws with global application. The states have powers, rights and privileges to enact their $ZTDI RUJDQLVDWLRQV ZLWK FURVVERUGHU LQYHVWPHQWV DQG EHQHILFLDULHV LQFOXGH :RUOG $VVHPEO\ RI 0XVOLP <RXWK :$0< 2,&
laws. Many jurisdictions consider that their existing waqf laws are adequate for regulating their awqaf; and what may be applicable to one country may not be to the next.
To be acceptable internationally, the global awqaf law should provide only the conceptual framework and should be broadly stated to allow individual governments to modify it taking into account the legal code, the social structure, the ethnic composition and the particular needs and circumstances of the country. The global ideal awqaf law should be a principle-based framework that provides an authoritative benchmark for awqaf organisations across jurisdictions. The intention is not to substitute a local law by another or to morph all the different national awqaf laws into one global law. A model international awqaf law should give a strong but flexible legislative framework to facilitate its worldwide use. If it is too strict or too detailed, then it will be met with less satisfaction and more resistance. It should be designed to appropriately regulate the sector and create incentives for it to expand. Like the ‘corporations act’ in common law countries, the awqaf law should have a system of replaceable rules, so that awqaf organisations can design their by-laws to fit their needs and circumstances more closely. Hence, the content of the legal rules should not be determined simply by the wording of a text, but ultimately by legal practice and coherence guided by the principles of Shariah. From a juridical point of view, the awqaf law should be interpreted less strictly than other laws and more attention should be given to the intent of the law than its formal expression.
A number of mechanisms exist to deal with these challenges, including a global code for ethical behaviour, international treaties and multilateral agreements. However, the main difficulty is that there is no “global sovereignty” to push along such a process. Self-regulation is another possible solution. The sector shows great concern for ethics based on fundamental values such as honesty, integrity, fairness, trust, commitment, compassion and responsibility. These values are especially important for awqaf as it is through this sector where social impacts are more visible. While standard regulations serve as a model of how awqaf organisations should operate, in these areas awqaf organisations are better placed to regulate their own activities, and can produce more social cooperation and better economic outcomes than any government-mandated rules.
10. Corporate governance
A key issue to awqaf is the need to maintain trust between the waqf organization and its stakeholders. In awqaf, good corporate governance involves more than compliance with standards of transparency and reporting. It is the assurance that assets and resources are managed in the interests not only of the beneficiary groups but of all stakeholders.
The lack of uniformity in reporting and the failure of many awqaf organisations to produce financial reports, limits their accountability to the waqifs, to beneficiaries, and other stakeholders. Most awqaf organisations design their annual reports to be used as public relations tools to present themselves to as an attractive entity for donors’ funds. This type of reporting is largely unregulated leading to problems of comparability and reliability. Confusion, uncertainty and sometimes unscrupulousness are perceived in the texture of
awqaf organisations. Therefore, in order to correct this image and to bridge awqaf culture of philanthropy and issues of organisational management, a suite of internationally recognised standards of corporate governance must be established.
The establishment of sector-specific standards requires time to evolve, and for awqaf the setting of standards faces higher hurdles. Based on fundamental social values, awqaf governance standards should consider the legal, ethical and human issues and deal with how awqaf organisations should act to be transparent and accountable in their program operations, asset and resource management, fund raising, financial management, and non-financial performance.
Contrary to popular belief, awqaf organisations have many similarities to private sector corporations. In some ways, it seems like there is very little difference to the corporate world – assets need to be managed, revenues to be earned, bills to be paid and reports to be made. They also undertake a wide range of activities such as investment, project management, fund raising and maintenance of key banking relationships. The private sector offers a very effective model of corporate governance, and there is greater recognition for the accountability tools used in the corporate world. The private sector is better regulated, leading to more discipline, risk-awareness, and sustainability assurance. Awqaf may adopt some of the private sector concepts of corporate governance and apply some of its commercial principles and benchmarks. For example, awqaf, as an endeavour that looks beyond profit motives to social good, can use result-based accountability as its evaluation framework to measure the impact of its social programs on beneficiaries and communities.20 Awqaf may also proclaim the guiding principles of the ‘Donor Bill of Rights’ which was created by the Association of Fund Raising Professionals (AFP) and endorsed by numerous charity and non-profit organisations throughout the world.
Corporate governance standards may initially be introduced as a ‘good practice guide’ for awqaf. The ‘Guide’ can be a designed as a working tool for mutawallis to improve accountability, transparency and waqf management. It might include provisions covering qualifications, appointment and responsibilities of awqaf mutawallis, such as administering waqf deeds and the conditions of the waqif, remuneration and management fees and procedures to be followed for allocating contributions and procedures that help ensure that awqaf assets are invested with due care, skill and diligence. To be effective, these standards should be given the force of law, such that breaching the standards is a breach of the law.
The perpetuity of the waqf creates issues of trusteeship succession and highlights the need for the corporate mutawalli. A waqf foundation, as an incorporated entity, has an indefinite life and a distinct patrimony independent of its founders. While a waqf can be managed by an individual, a corporate structure has obvious advantages. The foundation structure allows the segregation of duties and allocation of responsibilities according to areas of specialisation. A board of directors overseeing the waqf would be more able to enhance welfare of the target groups.21
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The corporate structure underlines the need for licensing regulations where mutawallis or waqf administrators need to be certified and licensed. The certification of mutawallis sets a process that will see standards of appropriate qualification and personal competence to ensure that awqaf mutawallis possess the highest level of transparency, accountability and professionalism. Just as company law provides that listed companies appoint an auditor, awqaf governance laws should also make it mandatory for awqaf organizations to be audited. Such audits should ensure compliance with Shariah, the rulings (fatawi) of the Fiqh Academy, AAOIFI auditing standards22, the conditions of the waqif and all matters relating to the waqf. A perceived conflict between the mutawalli and his obligations to the waqf or non-compliance with any of the regulations should lead to revoking of the mutawalli’s license.23
11. Issues of sustainability and profitability of awqaf
Sustainability is not anything new for awqaf. It’s a term that pools together a number of activities that awqaf has been practicing for the last 1400 years. Like all organizations, awqaf have to generate revenues to fund their operations. Foundations need to generate sufficient cash from the assets in custody, or appeal to donors who may have their own particular view of what objectives and services that the organisation should be providing. Nevertheless, donations are uncertain and unpredictable and as a result of lingering financial crises and the mounting pressure on charities to declare their funding sources, corporations and individuals are now giving less. Many awqaf foundations have reported that there has been noticeable reduction in donor funds and are having difficulty in achieving financial sustainability. Many are finding it necessary to expand their revenue base to include steadier forms of income from commercial activity and investments. Their social work is getting more intimately enmeshed with the pursuit of business interests. This spills over into the increasingly competitive environment where awqaf have to compete in the marketplace with the commercial sector. These endeavours raise concerns about the impact of such activities on the social mission of the foundation.
There is a fundamental difference between awqaf and the commercial world in calculating the consequences of business decisions. In companies, decisions are justified in terms of their short term effect on profitability and shareholder value. While in awqaf, business decisions are commonly considered good if they achieve long term benefits for their beneficiaries.
Awqaf organisations have different purposes and processes for generating revenues. Their commercial activities are usually complementary pertaining mainly to the maintenance and utilization of the awqaf properties as well as other economic activities to generate income that may be utilised for the achievement of their goals. Profitability is not their main credo and their ultimate goal is not financial. Their obligation for asset protection and custody emphasises ongoing viability rather than the pursuit of short-term profit maximisation.
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Awqaf stakeholders include donors, waqifs, mutawallis, beneficiaries, clients, employees, volunteers and government. Each of these groups consists of individuals of diverse nationality, culture, age, education and socio-economic status. Such groups will have different values, interests, goals and perceptions of acceptable performance. In responding to this list of stakeholders, awqaf organisations may face a problem of balancing financing and operational objectives. The financial objectives can be readily expressed in quantitative terms, while operational objectives are more conventionally expressed in qualitative terms. There is the risk of overemphasising the financial objectives at the expense of the operational objectives, thereby inducing a form of role-reversal where operational objectives support financial objectives, rather than the financial objectives support the organisation’s operational objectives. Thus awqaf foundations must seek a balance between being financially efficient and socially effective. There is little use in being a highly cost efficient operation if the foundation is proving to be ineffective in delivering successful outcomes in operational terms. Likewise, an awqaf foundation that is highly effective in meeting its operational objectives, but which is inefficient financially soon finds itself unable to continue delivering services as its resources drain to critical levels.
The dichotomy between sustainability and profitability is false. There is a misconception among some that because an organisation is a waqf, it should not seek profits. Some stakeholders believe that awqaf foundations should break even or distribute the surplus if there is one. Thus, the waqf is seen as a flow-through entity that is a conduit of income to beneficiaries and not a receptacle to accumulate it.24 Responsible awqaf organisations take a long term view when investing. They make investments that may not necessarily yield short-term profit but that stand them in good stead to realise their mission well into the future. The main difference between awqaf and the private sector is that in the corporate world, surplus is used to create individual wealth. In awqaf, the surplus is used to accomplish a mission. Achieving financial sustainability is a goal that all awqaf orgnisations should strive for. Imagine, for example, an orphanage operated by a waqf foundation. If it does not have any surplus funds to meet ongoing operating and future capital costs, the orphanage may be forced to close down. The inability to access any surplus funds from its own reserves may result in the withdrawal of much needed community service.
12. Policy implication
With the rise of popular movements like “human rights” and “economic equality”, governments in Muslim countries assumed direct responsibility for the welfare of their citizens and the role of awqaf was marginalised. However, in spite of government’s control, awqaf remained more firmly tied to society than to the state. Government’s welfare programs have been unable to serve efficiently all of the social needs, especially the delivery of speedy aid and humanitarian support to vulnerable groups who perceived government’s actions with a lot of dissatisfaction and suspicion. On the other hand, faith-based charity institutions such
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as waqf and zakah enjoy a higher degree of popular trust having grassroot knowledge and much better access to people in need of support than any government agency. Being an act of worship, the practice of waqf as a voluntary act of benevolence gave the sector public support that contributed to a large degree in shaping its independence. 25
Given the apparent support for awqaf at the local and national levels, the sector needs not operate at the periphery of socio-economic activity, but should rather be mainstreamed within the state’s legal, social and economic systems. The waqf has relations with all areas of social and economic development such as housing, employment, social amenities, investment and commercial activity at zero cost to the state. Therefore, a great deal of thought should go into government policies which impact on the awqaf as it intersects with other sectors of the economy. It is imperative that the impact of any policy of government on awqaf should not hinder the sector’s investment and its capacity to grow. Policies which restrict free cash flow could affect awqaf’s capacity to be of service to its beneficiaries and ultimately to government.
Awqaf is a business sector, albeit not-for-profit, and despite its role as a welfare mechanism, or perhaps because of it, the awqaf sector appears to have an edge over other sectors. The sector is regarded as relatively resilient and recession proof. Awqaf organisations are resistant to market forces because their assets are donated and have access to free funds and services. They have low overheads and enjoy tax concessions. They can turn social projects into cash-flow projects, and exercise considerable discretion in their operations. Yet, because of awqaf’s private and usually esoteric nature, and lack of certainty about how they are governed and regulated, the sector appears to work in isolation from other sectors.
Historically, awqaf development has been a contention between open market competition and protectionism. Lately, awqaf is getting more attention from both the public and the private sectors. Awqaf organisations are now competing commercially in a wide range of business activities such as real estate, healthcare, trade, industry and agriculture. As awqaf organisations are entering into various types of partnerships with the private sector, disputes are likely to arise and frustrate such arrangements. Awqaf’s investments are more about social and cultural values than about financial returns. There were also reports of some for-profit enterprises being established as charitable waqfs in order to benefit from the privileges and tax concessions granted to foundations, doing some charity work to cover up their objectives. With such dubious actions, the result is often confusion, uncertainty, dissension, and in some cases conflict particularly in the area of “business versus charity”.
Legal reforms concerning awqaf have loomed large in comparative studies of law and society. Enacting an awqaf law will invariably involve striking a balance between protecting awqaf assets, developing the sector, maintaining equitable relationship with other sectors and examining the effect of other laws on awqaf. In an economic, social and governance context, the law should assist in restoring faith in awqaf and in creating a more efficient sector.
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There are concerns about extending regulatory control across countries. Applying the same rules to control foundations under different jurisdictions is always a challenge from an enforcement point of view. One set of international standards for awqaf, such as the International Reporting Financial standards (IFRS) for accounting or Basel II for banking, is for the most part a good thing, ultimately creating more efficient sector. But it must be recognised that different circumstances and disparate cultures exist in different countries and that each country may have to do its own thing in terms of the form of its awqaf standards. As the international standards gain acceptance, governments will be motivated to adopt them as their national standards in regulating awqaf organisations operating in and from their territories.
13. Concluding remarks
Awqaf institutions are effective organisations for the socio-economic, cultural and religious development of a country. They have no direct political involvement, although they exercise considerable influence on the country’s political and social life. The development of the awqaf sector is on the national agenda of many Muslim countries as a strategy to boost the economy and complement government’s social programs.
One of the most critical problems facing the efforts to develop the awqaf sector is the widespread lack of regulations prescribing acceptable norms of corporate governance. As charitable institutions, awqaf foundations are perceived to lack the organisational discipline of for-profit corporations. This has resulted in a very slow pace of developing awqaf properties, hence the reason we see many awqaf properties often in prime locations remaining vacant, under-developed, or under-utilised. Some were even lost due to squatting, encroachment or sheer neglect.
The issue of corporate governance is central to the idea of ‘sustainable development’. Awqaf must be transparent and accountable in respect of their funding and operations. Today, awqaf foundations have a broad business focus. They are taking responsibility for a wider range of activities in the commercial, industrial, agricultural and services sectors. Areas where guidance is required include institutional, legal and regulatory disciplines. This entails the skilling and empowerment of mutawallis and managers to be effective gate keepers and responsible stewards of the assets under their control, and to enable them to charter the continued growth of their organisations.
The renewed interest in awqaf offers an opportunity to learn from the mistakes of the past and to construct a modern legal and regulatory framework.There will be a lot of footwork in putting an international awqaf law into practice. There needs to be cooperation among regulators to develop a global awqaf law that rationalises legislation among jurisdictions. Islamic regulatory and standards setting bodies of the Islamic financing industry should embark on a comprehensive study of awqaf. The collaboration of institutions like the Islamic Fiqh Academy, Islamic Financial Services Board (IFSB) and Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI), together with the Islamic Development Bank (IDB) and Islamic
Research and Training Institute (IRTI) and other related parties, will make it possible for an international awqaf law to evolve in a responsive and uncontroversial manner. Recognising that awqaf foundations are non-profit entities holding valuable assets and providing essential social services, the law should offer adequate protection for awqaf assets and to donors and beneficiaries. The real reform agenda for awqaf is to have succinct, relevant, understandable and implementable standards that optimise efficiency and effectiveness of the sector and the knowledge, expertise and leadership of awqaf professionals.
With the right transparency, stability, long term planning and guidance, the prospects for awqaf are great and the more we delay this important concept, the more the awqaf sector is placed at disadvantage progress-wise.
References
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tenu au Benin du 25 au 31 Mai 1997, edite par Dr. Boualem Bendjilali, Banque Islamique de Developpement, et Istitut Islamique de Recherches et de formation
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Salamon, Lester M. and Stefan Toepler (2000), “Influence of the Legal Environmnet on the Development of the Nonprofit Sector”, Working Papers Series No. 17, The Johns Hopkins Center for Civil Societies Studies, Baltimore.
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Dr. M. Hisham DAFTERDAR QAF Holding – BAHREYN 1. Özet
Vakıflar; önemli bir ekonomik sektördür. Bunun önemi; kontrol ettiği kitlesel varlıklarından, önemli sosyal giderlerinden, çalıştırdıkları çok sayıda insandan ve bazı ülkelerin GSYH’sinin yüzde 10 ile 14 arasında fark yaratacak şekilde ekonomiye sağladıkları önemli katkılarından kaynaklanır.26 Önemli ekonomik çıktısı ve sayısı, büyüklük açısından büyüme göstermesi ve vakıfların mal varlıklarının vakfedildiği kuruluşların çeşitliliği ile birlikte inanç odaklı hayır kurumu olarak vakıflar; hayırseverlerin ve Şeriat bilim adamlarının ötesinde bir ilgi yaratmış ve sektör sadece dini olarak görülmekten çıkmıştır. Odaklandığı alan daha da genişledikçe sektörün aslında bir sanayi olduğu ve giderek hükümetler ve düzenleyici kurullar tarafından daha fazla incelemeye maruz kalmaya başladıkları gün gibi ortaya çıkmıştır.
Sektörün büyüklüğü ve artan ekonomik önemi; İslami finansman sanayisinin kanun yapıcılarının ve standart belirleyicilerinin ciddi anlamda dikkatini çekmesini sağlamıştır. Vakıf kurumunu yenileştirmek ve ihmal eğilimini tersine döndürmek ve ayrıca sosyal ve ekonomik kalkınmadaki rolünü geliştirmek için pek çok sayıda konu ele alınmalıdır: Düzenleyici çerçeve nasıl çalıştırılmalıdır? Düzenlemeler; vakıfların geliştirilmesine ve yeni vakıfların kurulmasına yardımcı olabilir mi veya bunu durdurabilir mi? Eş biçimlilik mi gerekli? Ve bu nasıl işe yarayacaktır? Kurumsal yönetişim için ideal model nedir? İş ve siyasi ortamla ilgili diğer özelliklerin ortaya çıkardığı parametreler içerisinde bu model işe yarar mı? Sürdürülebilirlik ve karlılık konusu nasıl değerlendirilebilir ve sürdürülebilir olmak için vakıfların kar amacı gütmemesi mi gerekir? Vakıfların kar amacı gütmeyen sektör özelliği ile büyüme ve karlılık istemesi arasında bir çelişki görüyor muyuz? Vakıflar ve işi kombine etmek kabul edilebilir özellikte midir? Bu etik midir ve paydaşları nasıl etkileyecektir?
Vakıflar sektörü ve yönetimi genellikle çok iyi anlaşılmaz. Bu sorulara tam yanıt verilmesi, ancak bu sunum içeriğinin çok ötesinde olmasına rağmen ilgilenmemiz için önemli olduğu ortaya çıkan çok sayıda konu vardır. Bu çalışma; vakıfların İslami finansman endüstrisinin ana damarı ile entegre olması için ilgili konulara odaklanacaktır. Çalışma ayrıca düzenleyici kurulları, vakıfları ve tüm vakıf paydaşlarını ilgilendiren hususları ele alacaktır.
2. Giriş
Vakıf kurumu; İslami sosyo-ekonomik kalkınma modelinin üzerine inşa edildiği temel olan, Peygamber Efendimiz (s.a.v.) tarafından tavsiye edilen bir sünnettir. İslam medeniyetinin bir özelliği olarak vakıf tarihi; eğitimden sağlık hizmetlerine ve refaha kadar uzanan sosyal hizmetler alanında elde edilmiş göze çarpıcı başarılarla doludur. Vakıflar özellikle fakirlere olmak üzere genel anlamda tüm topluma hizmet etmiştir. Vakıflar ayrıca çevrenin
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korunmasına, hayvanlar ve bitkilerin korunmasına katkıda bulunmuştur. Camiler, büyük hastaneler, üniversiteler, kütüphaneler ve müzeler, hayvan korunakları ve ibadethaneler vakıf olarak kuruldu. Ancak bu başarılara rağmen vakıflar tarihi; çalkantılı olaylarla da doludur. Yüzyıllar boyunca hükümetler; vakıfları kamu mülkü ve ulusal varlığın bir parçası olarak düşünmüş, bu kurumu çeşitli derecelerde kontrol altında tutmuşlardır. Hükümetlerin uyguladığı kontrol; sadece daha az sayıda yeni vakıf kurulmasına değil aynı zamanda büyük vakıf toprak alanlarının kamulaştırılmasına da yol açacak şekilde vakıf sistemini olumsuz yönde etkilemiştir.27 Ayrıca finansman alanında görülen hileler ve bazı vakıf yöneticilerinin yolsuzluğu (mütevelliler / nazırlar) pek çoğunun yeteri kadar geliştirilmemiş veya onarımsız bırakarak mülklerin kaybedilmesine ve kötüleşmesine yol açmış, vakıfların gizli varlığı büyük oranda kullanılmamaya devam edilmiştir.
Günümüzde pek çok Müslüman ülkesinde vakıflar; ekonomik büyümenin sürücüsü olarak amacını henüz gerçekleştirememiştir. Büyümenin önünde duran en büyük engellerden bir tanesi; uygun yasal ortamın yetersizliğidir. Hukuki reformların ve modernleştirilmiş Şeriat tabanlı modelin uygulanmasının ve yönetişim çerçevesinin vakıfların gelişmesini önleyen engelleri kaldırması ve ülke için verimli büyüme yaratması gereklidir.
3. Üçüncü Sektör
Evkaf (tekili, vakıf ); İslam’ın sosyal olarak yararlı gördüğü neden veya devam eden hayırsever kurumu olarak (sadaka-i cariye) sürekli bir güven kapsamında tutulması amacıyla bağışlanan, vasiyet olunan veya satın alınan varlık anlamına gelen Arapça bir kelimedir.28 Bu süreklilik durumu yıllar boyunca Müslüman topluluğunun büyük bir kısmını geliştirmede önemli rol oynayan büyük oranda toplum varlığının birikmesine yol açmıştır. Ekonomiye sağladığı yansıması olarak kar amacı gütmeyen bir kurum olan vakıflar; birinci sektör olarak da bilinen hükümet sektöründen ve ikinci sektör olarak özel sektörden ayrılan üçüncü sektör olarak da bilinir hale gelmiştir.29
Vakıf kuruluşları; çok çeşitli yapıları ve hedefleri ile birlikte kar amacı gütmeyen İslami kuruşlardır. Bu kuruluşların etkinlikleri tüm ekonomi sektörleri ile iç içe geçmiştir ve gayrimenkul, eğitim, sağlık, toplumsal hizmetler ve eğlence dahil olmak üzere çok sayıda sanayi türü içermektedir. Çok geniş sosyal, kültürel ve ekonomik etkinlikleri üstlenirler. Özellikle kamu hizmetlerinin yetersiz olduğu alanlarda ve özel sektörün yatırım yapmayı karlı bulmadığı alanlarda önemli rol oynarlar.
Vakıf kuruluşları; kamu hizmetleri gerçekleştirmesine rağmen hükümetin bir parçası değildir. Kamu bütçesi üzerindeki basıncı azaltırlar ve ekonomik bunalım zamanlarında ekonomiyi tetikleyebilirler. Vakıf olmak illaki de küçük olmak demek değildir. Çok fazla sayıda vakıf; önemli miktarda aktifi kontrol eden ve çok sayıda insan çalıştıran sınır ötesi faaliyetleri olan büyük ölçekli kuruluşlardır.
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4. Yasal Durum ve Vakıflar Mülkiyeti
Vakıflar içerisindeki mülkiyet kavramı; oldukça karmaşık ve biraz da kafa karıştırıcıdır. Vakıf aktiflerine sahip olan kişi ile ilgili İslam içtihat biliminde dört farklı okul (mezhep) bulunmaktadır.
Şafi’ler, vakıf mülkiyetinin Allah’a ait olduğunu ve insan mülkiyeti olarak görünenin sadece
yeddi-eminlik olduğunu ileri sürerler. Hanefiler ve Hanbeliler; sadece vakfın kullanım hakkına veya yararına sahip olmalarından ancak bunu vakfedenin (vakıf kurucusunun) karar verdiğinin dışında farklı tasarruf edemeyecek veya kullanamayacak olmalarından dolayı yararlanıcılar vakfın tam mülki sahibi olmasa bile vakfın o vakıftan yararlanan kişilere ait olduğu görüşündedir.
Maliki hukuk adamları; vakıfların vakfeden kişiye ait olarak kaldığı ve kendi yasal varisleri
tarafından miras olarak alındığı görüşündedir.30 Bundan dolayı Malikiler; Şafiler, Hanefiler ve Hanbeliler gibi vakıfların sürekli olması gerektiği konusunda ısrar etmezler. Bir Maliki bilim adamı Ibn Arafa; sürekliliği; mülkiyetin, meyve bahçeleri, çiftlik hayvanları, mobilya parçaları ve taşınabilir varlıkları içerecek şekilde ‘ayakta kaldığı sürece’ şeklinde tanımlar.31
Şii İslamı’nda günümüzde büyük bir kısmının Şiilerin meydana getirdiği Imami Shi’ites” ve “Twelver Shi’ites” olarak da bilinen Caferi okulunun genel ‘aktifi yabancılaştırma ve yararlanma hakkını tüketme’ kuralını benimsemesinden dolayı Şafiler’in vakıf mülkiyetine benzer vakıf mülkiyeti görüşleri vardır. Ancak Caferi okulu; Sunni okullarında kullanılan ‘kıyas’ (çıkarımsal analoji) yerine ‘akl’ı (akıl) kullanmaktadır ve bu da İslami kanunları oluştururken Şii hukuk adamlarına daha fazla esneklik vermektedir.
‘Vakıf’ kelimesi; genellikle sınırsız ömrü olan kendisine özgü yasal bir kuruluşu ifade eder. Vakfın ‘vakıftan, mütevelliden ve yararlanıcıdan daha uzun süre yaşamasından dolayı kendisine ait ayrı ve bağımsız kişilik anlamına gelen ‘thimmah’ı vardır. Bu kavram son üç yüz yıldır Batı’da geliştirilen ve devam etmekte olan yasal kişilik kavramına benzemektedir. Ancak vakıf, ahlaki sorumluluğundan dolayı kurumsal kişilikten ayrılır. Kurumun yasal durumu ile ilgili genel bir anlaşma varken ahlaki durumu ile ilgili böyle bir anlaşma söz konusu değildir. Kurumların gövdesi veya ruhu yoktur; kişiler kendi namlarına hareket ederler ve bir kuruluş adına yaptığı eylemlerden kişisel olarak sorumlu tutulmayabilirler. Öte yandan, vakıf kuruluşunda tüm paydaşların daha kutsal bir şekilde entegre olma güdüsü ve güçlü ‘kişisel gözetim’ denilen etik doktrin insanların davranışlarına rehberlik etmektedir. Vakıf, kutsal güven olarak algılanır ve bunun yasallığı ile ahlaklılığı birbirinden ayıran bir çizgi yoktur. Kurumsal kişilik aktiflerini imha edip tamamıyla paydaşları tarafından feshedilebilirken vakıf; geri alınamazlığını, elden çıkarılamazlığını ve sürekliliğini sağlayan bir dizi Şeriat kuralları ile korunur. Vakfın ilk amacı mevcudiyetini kaybetse bile fayda başka bir hayırsever amaca aktarılabilir ve mülkiyet vakfın hükmü altında kalmaya devam eder.
Hukuk adamlarının vakıfların kalıcılığı ile geçiciliği ilkesi hakkındaki anlaşmazlıkları esas olarak içtihattan (hukuki yorum) kaynaklanmaktadır ve yeni ‘iyilik’ hedefi (yüce gönüllük amacı ile bağış yapma) sonucu ortaya çıkmaktadır. Ancak ölebilen veya kısa süreli yaşayabilen varlıkların sürekliliğinin sağlanabildiği mekanizmalar söz konusudur. Örneğin, çiftlik hayvanları, mahsuller ve meyve bahçeleri gibi biyolojik varlıklar kendi kendilerini $O'DUGLU$O6KDUKDO.DELU$O'XVXNL9ROS
oluşturabilen ve üreyebilen varlıklardır. Ayrıca cansız varlıkların yenilenebileceği ve yerine yenilerinin getirilebileceği yöntemler de vardır. Şeyh Zarqa’a göre ‘vakıf içerisindeki her şey içtihada tabidir ve vakıf amacının yüce gönüllü (iyilik) olması dışında oy birliği ile kabul edilmiş tek bir kural yoktur.32
5. Aile Vakıfları
En erken vakıflardan bir kısmı; ailenin fakir üyelerinin faydalanması amacı ile kuruldu.33 Daha sonra aile vakıfları (waqf ahli); mülkiyeti yanlış kişilerin eline geçmesine karşı koruma veya devlet tarafından el konulması veya uzlaşması zor olan alacaklıların ve doymak bilmez açgözlülerin öne sürdüğü iddialar gibi risklere maruz kalmasını azaltma gibi dünyevi nedenlerle kuruldu.34 Vakıf ayrıca mülkiyeti kendi kişisel işleri sonucunda ortaya çıkabilecek sorunlarda mülkiyet sahiplerine karşı korumayacak bir araç olarak da kullanıldı. Bir vakıf olarak, mülkiyet elden çıkarılamaz özelliktedir ve bundan dolayı satılamaz veya karşı teminat olarak ipotek edilemez. Hukuki açıdan bakıldığında aile vakfı yararlanıcıları; vakıf mülkiyeti ile ilişkili ‘rastlantı’ çıkarı olan ‘nesneler’ olarak görülen aile üyeleridir.
Aile vakfı; kurucunun ölmesi üzerine vesayet trustları olarak kurulduğu 16. yüzyıl başlarında masumiyetini yitirdi. Bu vakıfların bir kısmı; erkek çocukların lehine davranarak ve kız çocukları mahrum ederek veya evlendikten sonra verilen hakları geri alarak veya İslami miras kanunları kapsamında yasaklanacak şekilde kadınlar ve erkekler arasında eşit paylaşım yaparak İslami miras kurallarından kaçma amacıyla tasarlandı.35 Bu vasiyetnameler; aile birliğini olumsuz yönde etkiledi ve aile varlığı yönetim aracı olarak kullanılan vakıf yararı üzerine gölge düşürdü, pek çok Müslüman ülkede ihtilafların artmasına sebebiyet verdi. Bazı ülkeler; mevcut aile vakıflarını tasfiye etmek için kanunlar koydular ve aile vakıflarının mülkünün miras bırakılan aktifler olarak karantinaya alındığı ve sonra Şeriat miras kanunlarına göre ve ülkenin miras kanunları esas alınarak tasfiye edildiği ve / veya yararlanıcılarına dağıtıldığı Mısır’da, Suriye’de ve Lübnan’da olduğu gibi yenilerinin kurulmasını önlediler.36
Bazı ülkelerde birkaç nesil sonra yararlanıcıların kat kat artması ile birlikte bir bireye tahakkuk eden yararın önemsiz olması, aile üyeleri arasındaki ilişkilerin bozulması, faydalanıcılar ve mütevelliler arasında ortaya çıkan anlaşmazlıklar ve kontrol ettikleri vakfın aynı zamanda yararlanıcısı statüsünde olan mütevellilerden kaynaklanan çıkar çatışmaları ve üstlendikleri rolleri menkulün bir parçası olarak varislerine geçecek bir hak olarak düşünmeleri aile vakıflarının çözülmesine neden olan problemler arasındadır.
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6. Vakıfların Düzenlenmesi – Tarihi Perspektif
İslam tarih boyunca hükümetler vakıfları ulusal kaynak olarak düşünmüş, bunu devlet kontrolü altına sokmaya çalışmıştır. Vakıfları kontrol etmek için devlet tarafından atılan ilk adım; Memluk hakimiyeti döneminde Mısır’da gerçekleşti (1250 -1517). Bu adım Müslüman bilim adamları tarafından kesinlikle reddedildi ve hemen geri alındı. Değişiklik; on dokuzuncu yüzyılın ilk dönemlerinde vakıflar için kanun çıkaran ve vakıf işlerini yönetmek için özel bakanlık kuran Osmanlılar (1281 – 1918) ile birlikte geldi. Bu kanunların en önemlisi; vakıf mülklerinin tescilini, kontrol edilmesini ve yönetilmesini düzenleyen 1863 tarihli vakıf kanunuydu. Bu kanun; vakıfların yönetiminde yer alan bazı mütevellilerin uygunsuz davranışlarını ve devam eden karmaşıklığa çözüme kavuşturan bir reform olarak geldi.
Yirminci yüzyılın ilk başlarında çok sayıda Müslüman ülke Osmanlı kanunlarını esas alan vakıflar kanunlarını düzenledi; ve yirminci yüzyılın ikinci yarısına gelindiğinde pek çok Arap ve Müslüman ülkeleri bağımsızlıklarını elde etti ve vakıfları hükümet kontrolü altına sokan yeni kanunlar getirdi.37 Kamu sektörü aracı olarak vakıfları yönetecek hükümet kurumları sıfatıyla bakanlıklar ve müdürlükler oluşturdular. Böylece, vakıf; hükümete kontrol hakkı vermesine yol açacak şekilde genel bütçeden idari giderlerini karşılayan devletin eline geçti. Ancak kontrol derecesi ülkeden ülkeye değişiklik gösterdi.38
Mısır’da vakıf arazisi; modern eyaleti inşa etme aşamasında Muhammed Ali Paşa (1805-1848), vakıfları devlet kontrolü altına soktuğunda ülkenin tarım alanının çeyreğini oluşturuyordu.39 Devletin vakıfları kontrol etmesi; 1952 yılında Nasser bunları toprak reformu politikasının bir kısmı olarak kamulaştırıncaya kadar devam etti. Geniş vakıf arazisi alanları ayrıca Cezayir, Suriye, Tunus, Türkiye ve İran’da da kamulaştırıldı. Vakıf arazisinin kamulaştırılması ve sorumluluğun özel mütevellilerden vakıf bakanlıklarına aktarılması; vakıf kuruluşunun bağımsız kimliğinin yok olması anlamına geldi ve vakfı, devlet politikasının bir aracı haline getirdi.40
Ülkenin vakıfları kontrol etmesi; vakıf refah mekanizması rolünün kamu cüzdanına bir yük olduğu noktaya kadar gelerek önemli oranda sektörün ivme kaybetmesine neden oldu. Son yıllarda çok sayıda Müslüman ülke; vakıf mülklerini geliştirecek ve yönetecek ayrı kurumlar oluşturarak vakıfların aktif yönetiminden sorumluluk fonksiyonunu ayırarak vakıf idaresinde reform yapmaya başladı. Vakfın ‘ ayrı bir kişiliği olduğunu ve vakıf fonlarının kamu fonları ile karıştırılmaması gerektiğini fark ettiler. 1971 yılında Mısır; vakıf mallarının yönetimini Vakıflar Bakanlığından almak için ‘Mısır Vakıflar Makamını’ kurdu. Sudan’da 1987 yılında “Federal Vakıflar Kurumu” kuruldu. 1993 yılında Kuveyt ‘Vakıflar Kamu Kuruluşunu’ kurdu. Ürdün’de İslami Vakıf İşleri ve Kutsal Yerler Bakanlığı, ‘Vakıf Malları Yatırım Kurumunu’ kurdu. Malezya’da federal seviyede 2004 yılı Mart ayında Başbakan; vakıfların geliştirilmesi ile ilgili konularda eyaletlerin din meclisleri etkinliklerini koordine etme amacıyla Vakıf, Zekat ve Hac Bölümünü (YNDINDQXQODUÜ nGD0ÜVÜUnGDYH¶UGÖQnGH \ÜOÜQGD/ÖEQDQnGD \ÜOÜQGD7XQXVnWD \ÜOÜQGD,UDNnWD \ÜOÜQGD +LQGLVWDQnGD \ÜOÜQGD0DOH]\DnGD \ÜOÜQGD3DNLVWDQnGDNRQXOGX /DQH-DQ(ULNYH5HGLVVL+DPDGL p'LQYH3ROLWLND ñVODPYH0ÖVOÖPDQ0HGHQL\HWLp6HFRQGHGLWLRQ$VKJDWH3XEOLVKLQJ&R3 .DKI0RQ]HU o¶PPHWUHIDKÜQÜJHOLíWLUPHGHYDNIÜQUROÖnp3 %NQ]3
(JAWHAR) kurdu. En son; Vakıf ve İslam İşleri Bakanlığında önceki Vakıflar Dairesinin etkinlerini devralmak için 2007 yılında ‘Katar Vakıflar Makamı’nı kurdu.
İran’da ‘Waqf and Charity Organisation (Vakıf ve Hayır Kurumu Örgütlenmesi)’ (WCO); vakıf sıfatıyla fonu sağlanan etkinlikleri ve projeleri kontrol etmek, geliştirmek, yönetmek ve gerçekleştirmek için Kültür ve İslam Rehberliği Bakanlığı kapsamında resmi organ olarak 1984 yılında kurulmuştur. WCO’nın yatırım ve faaliyet kolu; amaçları vakıfların mülklerini geliştirmek, canlandırmak, yaymak, yapılandırmak ve rehabilite etmek ve Waqf and Charity Organisation’ın talimat verdiği şekilde sosyal yardım sağlamak olan İran’ın Endowment Fund (Bağış Fonu) (IEF)’tir.41
Müslüman olmayan ülkelerde Müslüman toplumlar; ülkenin trust ve vakıf kanunlarına uygun bir şekilde vakıfların mülklerini idare eder. Bu kanunların pek çoğunun esin kaynağı İslami vakıf sistemidir. Bu ülkelerde yer alan Müslüman toplumlar; vakıf mülklerini elinde bulunduran kar amacı gütmeyen birimler olarak vakıf kuruluşlarını kurmaktadır.
7. Vakıfların Sorumluluğu ve Yönetilmesi
İlke olarak bir senet ile vakfeden vakfın hedeflerini, yönetimini ve vesayet süreçlerini belirler. Bir vakıf yönetici veya trustee (mütevelli / nazır); vakıf mülkiyetini elinde bulundurur, hukuki kontrolü uygular ve vakıf senedi hükümlerine göre yararlanıcıların faydası için vakfı koruma ve idare etme konusunda kayyumluk sorumluluğu ve ahlaki yükümlülüğü vardır. Mütevellilerden vakıf durumunun hem maddi hem de manevi boyutuna riayet etmesi beklenir.
Vakfedenin koyduğu koşullarının önemi; sıklıkla alıntılanan deyim ile gösterilir: ‘Vakfedenin
koşullarının önemi; yasama koyucuların hükümleri ile aynı yasal ağırlığa sahiptir”. Ancak hukuk felsefesi okulları arasındaki farklılıklardan dolayı bazı esneklikler olabilir. Örneğin Abu Hanifah; mükellefiyetsiz toplum çıkarının olması durumunda veya yararlanıcıların ve vakfın amacının sona ermesi halinde koşulların değiştirilmesine izin verir.42
Mütevellilerin vakıf adına karar verme ve hareket etme yetkisi çok büyük bir sorumluluk içermektedir ve görevleri zannedildiğinden daha geniş ve daha fazladır. Mütevelli sıfatıyla sorumlu oldukları varlıkları basiretli bir şekilde yönetme gibi temel sorumlulukları vardır. Yani mütevellilerden kontrolleri altındaki aktiflerin güvenliğini ve performansını izleme rollerini destekleyecek belli seviyede iş becerisine ve yatırım bilgisine sahip olmaları beklenmektedir. Ancak vakıfların yapısından, dini iletisinden ve sosyal uygulamasından dolayı kendilerine vakıf sorumluluğu ve vakfın yönetimi tevdi edilen kişilerin dini açıdan daha bilinçli olmaları ve bundan dolayı yönetirken imanını işe soktukları mantıklı görünmektedir. Ancak faaliyet ortamı sürekli bir şekilde değişme göstermektedir ve sonuç olarak mütevellilerin de rolü değişmektedir. Mütevellilerden sadece vakıf için en iyi sonuçları doğuracak şekilde iyi niyet çerçevesinde hareket etmeleri değil aynı zamanda uygun ve ahlaklı davranan kişiler olarak görülmeleri ve ilgilendikleri unsurların güvenlerini kazanmaları beklenmektedir. Bazı mütevellilerin ahlaka aykırı davranmalarından dolayı vakıflar saygınlıklarından ve toplum güveninden çok şey kaybettiler. Mütevelliler bu imaj problemlerinin üstesinden gelmek zorundadırlar. Dar görüşlü, .LODQL$PMDGoñUDQñVODP&XPKXUL\HWLnQGHNL9DNÜI.DQXQODUÜQDYH(YNDID*HQHO%DNÜín $UDSÁD 3XEOLVKHGE\m:DTIDQG&KDULW\
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